American Import Co. v. United States

Mollison, Judge:

This protest involves the classification and rate of duty applicable to merchandise described on the invoices as “steel *10split rings.” They were assessed with duty at the rate of 45 per centum ad valorem under the provision in paragraph 1535 of the Tariff Act of 1930 for “all other fishing taclde and parts thereof * * * finished or unfinished, not specially provided for,” and are claimed to be properly dutiable at the rate of 22% per centum ad valorem under the provision in paragraph 397 of the said act, as modified by the Presidential proclamation relating to the general…